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Standard Operating Procedure on filing of Appeals/ Special Leave Petitions (SLPs) by the Income tax Department in the Supreme Court and related matters: instructions regarding- Revised Proforma B to Instruction No 4/2011 dated 09.03.2011- reg.

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..... Department of Revenue Central Board Direct Taxes New Delhi the 1st July, 2014 To All Pr. Chief Commissioners of Income-tax, Chief Commissioners of Income tax and Directors General of Income-tax Madam/ Sir Sub: - Standard Operating Procedure on filing of Appeals/ Special Leave Petitions (SLPs) by the Income tax Department in the Supreme Court and related matters: instructions regarding- R .....

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..... ow the limits prescribed in Instruction on monetary limits (Instruction No 3 of 2011 dt. 09/02/2011) for filling SLP c) If yes, please specify the exception provided in the Instruction in which the proposal is covered. 5 i Date of High Court's Judgment/Order ii Date of making application for certified copy iii Date on which certified copy was ready for delivery ** iv Date of receipt .....

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..... the documents in 6(a) (i) to (vi) legible Y/N c) The soft copy of the documents 6(a)(i) to (vi) typed in MS Word 2003 or 2007 is sent in CD Y/N d) Copy of the reasons recorded for reopening of the assessment, if applicable. Y/N 7 Facts of the case in brief (in about 300 words) : (i) The note must indicate how CIT (A) / ITAT / HC has erred on fact or Law, instead of mere narration of co .....

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..... gment as indicated in (a) & (b) may be mentioned in the note to be enclosed as per SI. No. 7 above b) Has the relied upon judgment been accepted on merits or has not been accepted but not contested further on account of tax effect being less than the limit prescribed by the Board, 11 (i) Name and present communicable address of all the respondents against whom SLP is sought to be filed (ii) E .....

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..... etitions, copy of writ petition, copy of counter & rejoinder affidavits filed in the High Court and any other document crucial to the adjudication issue. @ The delay due to time taken in ascertaining the present status would be attributable to the CIT forwarding proposal without the same as this is very crucial to proceed further. The CIT has to ensure that every page of the annexure is legible. .....

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